2. The costs of lawsuit shall be borne by the Plaintiff.

A. Defendant B is a certified public accountant, and Defendant C was an employee of the certified public accountant office operated by Defendant B.

B. The Plaintiff and her husband D registered business under the Plaintiff’s name and operated “E” from November 8, 2010.

C. Upon delegation from E, around July 25, 201, at the same time, the final return of value-added tax for the first period of January 201 in the Seodaemun Tax Office was filed, and the Defendant C prepares and submits a false list of the total tax invoices by seller and the total tax invoices by seller. D.

On November 30, 2012, the Plaintiff and D filed a report on the closure of E business, and thereafter registered the business in the name of D and operated the “F” together on December 4 of the same year.

E. Upon delegation from F, around July 25, 2013, at the same time, the final return of value-added tax for the first period of January 2013 was filed in the Seodaemun, and the Defendant C submitted a false list of the total tax invoices by seller.

F. The head of the Dongdaemun-gu Tax Office sent a notice to the Plaintiff, D, and Defendant C that the declaration of value-added tax was wrong.

G. Defendant C shall arrange the revised return of the additional tax and the revised return of the income tax on KRW 50,00,000 for the omission of the surtax from July to December 1, 2012, as well as the revised return of the additional tax on KRW 50,00,000, until January 31, 2015, and in writing, I will be punished for civil and criminal liability if I will not implement the revised return.

Preparation of a letter (No. 2) to the effect that it is ‘A' and deliver it to D.

H. Around November 26, 2014, Defendant C drafted a notarial deed with respect to each promissory note stated at D’s face value of KRW 20,000,000, payee D, and due date on January 31, 2015. On January 29, 2015, Defendant C remitted KRW 5,000,000 to D’s account.

I. The Plaintiff and D, knowing that there was an error in filing a value-added tax return on F, re-fighted against Defendant C.

Accordingly, Defendant C shall pay 100,000,000 won to them in relation to the issue of tax return of E and F around April 2015.